| ABSTRACT:The implementation of logistics cost management is lack of experience in company because the logistics is just launched in our country for a short time. As a matter of fact, companies could not to calculate logistics cost or to execute a deeper level of logistics cost management. As an important production manufacturing industry, iron and steel industry has problems in the logistics cost management. Based on those reasons, companies in our country have an urge to use the logistics cost management theories practically, that is, how to design a whole logistics cost accounting system which can calculate correctly, convenient to execute and be able to allocate them to exact object and how to give a valuation to the logistics cost.This article on the background of iron and steel enterprises, firstly, through researching the management situation of logistics cost of iron and steel enterprise, improved the method of the classification of operation center of traditional cost accounting method, and proposed the range-project two dimensions allocation method, and through rational design and application, designed a cost accounting process of iron and steel enterprise based on two dimensions operating cost allocation method. Secondly, using the improved Balanced Scorecard model, focusing on non-financial indicators improved, built the logistic system performance evaluation index system, including the economy, logistics process, development capacity of logistics system, quality of logistics service to help managers make the real-time monitoring; established BSC score sheet and analyzed the score in order to timely discover the problems of logistic management and improved logistic management level. Finally, this article did demonstration research taking an iron and steel enterprise (JS Company) as an example. Through the use of improved ABC-BSC model, made comprehensive evaluation of logistic management performance, and provided a base for the subsequent management in JS Company. |
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